Paper Title

Performance Measurement Systems in Fijian Small and Medium Enterprises (SMEs) in the Tourism Industry.

Purpose

The study aims to examine how performance measurement systems (PMSs) are used by SMEs in Fiji’s tourism industry, more specifically in the accommodation sub-sector.

Originality

The understanding of PMSs in SMEs in developing countries has been a relatively unexplored area in management accounting research. By examining the factors that influence the adoption and use of PMSs by Fijian SME tourism ventures and by exploring the relationship between the use of PMSs and organisational capabilities, this study makes an original contribution to the relevant literatures.

Key literature/theoretical perspective

This study advances the management accounting literature on PMSs in the Fijian tourism SMEs context, using contingency theory, Simons levers of control framework and resource-based theory (RBT).

Design/methodology/approach

A mixed-methods approach is adopted using three case studies and a web-based survey of SME hotel Owner-Managers. Data will be analysed using NVIVO for the case studies and multivariate data analysis for the survey using SPSS.

Research limitations/implications

The study is limited to the hotel accommodation sub-sector, is industry-specific, size-specific, and based in a single country. Not all the constructs of contingency theory, Simons levers of control, RBT and organisational capabilities are tested.

Practical and Social implications

This research will have significant implications for tourism SME owner/managers, tourism support agencies, SME consultants, training providers and accountants.